(i) the tax on income of individuals,
(ii) the tax on income of legal persons.
4. The Agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws.
Article 3
GENERAL DEFINITIONS
1. For the purposes of this Agreement, unless the context otherwise requires:
a) the terms "a Contracting State" and "the other Contracting State" mean, as the context requires, Armenia or the Slovak Republic;
b) the term “Armenia” means the Republic of Armenia and, when used in the geographical sense, means the territory, including land, waters, subsoil and air spaces upon which the Republic of Armenia exercises its sovereign rights and jurisdiction according to national legislation and international law;
c) the term “the Slovak Republic” means the Slovak Republic and, used in a geographical sense, means its territory, within which the Slovak Republic exercises its sovereign rights and jurisdiction, in accordance with the rules of international law;
d) the term “person” includes an individual, a company and any other body of persons;
e) the term "company" means any body corporate or any entity that is treated as a body corporate for tax purposes;
f) the term “enterprise” applies to the carrying on of any business;
g) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
h) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft, is operated solely between places in the other Contracting State;
i) the term "competent authority" means:
(i) in Armenia, the Minister of Finance and the Chairman of State Revenue Committee or their authorised representatives,
(ii) in the Slovak Republic, the Ministry of Finance or its authorized representative,
j) the term "national" means:
(i) any individual possessing the nationality or citizenship of a Contracting State;